Receiving bank transfer payment from poland (europe) to india ?

Hi,

I recently asked in another thread about receiving money from pakistan to india but after reading comments on dp forums i decided not to receive payment from pakistan in india.

Now my question is :

If sender sends payment of $30,000 to $100,000 from poland(europe) to india through bank transfer does indian receiver needs to pay any taxes or sender pays the tax ?

Please reply with 100% technical knowledge that you are sure.

Thanks.

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